The absorption of the European funds is an aim of the post-accession strategy. The main role is to maintain the variations at the level of economic development of the EU Member States. The present research paper presents several aspects related to the accounting of the activities developed using...

This dissertation studies real effects of disclosure regulation and topics at the intersection of accounting and banking. It consists of three papers. The notion that mandating disclosure stimulates desirable and discourages undesirable behavior by the disclosing party is an important motivation...

Der Management Approach ist ein zentrales Rechnungslegungsprinzip innerhalb der IFRS. Zunächst in den 1990er-Jahren in der Diskussion um die Segmentberichterstattung nach SFAS 131 eingeführt und später in IAS 14 übernommen, wird der Begriff Management Approach heute in einem weiteren...

Die Integration des internen und externen Rechnungswesens ist ein Praxisphänomen, das im Laufe der letzten 15 Jahre – auch innerhalb der Wissenschaft – zunehmend an Bedeutung gewonnen hat. Um den bislang dennoch eingeschränkten empirischen Erkenntnisstand innerhalb dieses Themenfelds zu...

Transferpreise, Zweikreissystem, Einkreissystem, strategischer Steuerprüfer, Ausschreibungsprozess, strategisches Verhalten von Prüfungsgesellschaften, Prüfungsqualität, Verhaltensforschung in der Wirtschaftsprüfung, Verteilung der Prüfungsarbeit, Prüfungshonorare, Bilanzpolitik,...

Die Dynamik und Komplexität unternehmerischen Geschehens hat die Anzahl der Risiken erhöht und auch ihre Prognostizierbarkeit weiter beeinträchtigt. Davon sind im besonderen Maße Auftragsfertiger betroffen. Gerade Bauunternehmen haben in den vergangenen Jahren in erheblichem Umfang...

Household budget surveys in sub-Saharan Africa are designed to facilitate poverty measurement and may fail to fully capture consumption in wealthy households. As a result, inequality is likely underestimated. We address upper tier consumption underreporting by aligning consumption derived from...

When self-interested agents compete for scarce resources, they often exaggerate the promise of their activities. As such, principals must consider both the quality of each opportunity and each agent's credibility. We show that principals are better off with less transparency because they gain...

This paper critically examines the potential movement from accounting of war to accounting of peace. The 20th century capitalist economy developed in the war, and also stimulated the war. In contradiction with the current state of facts, some economists such as Vandana Shiva promote the idea of...

The aim of this paper is to explore the viability of off-shoring of accounting services to foreign companies by providers of such services located in Republic of Macedonia. We have assessed the potentials of accountants in Republic of Macedonian to offer off-shored accounting services by using...

As the cloud-based technologies gain more customers each day, the need for understanding the “economics of cloud” arises, together with the need for strategic measurement of different cloud or non-cloud-based infrastructure options. In such context, the option for the cloud technologies...

Bilanzrichtlinienumsetzungsgesetz (kurz BilRUG) hat der deutsche Gesetzgeber die Rechnungslegung nach HGB in einigen wesentlichen Aspekten reformiert. Die wichtigsten Änderungen betreffen die neuen Schwellenwerte für Unternehmensgrößenklassen sowie den Aufbau der Gewinn-und-Verlustrechnung....

Business, accounting, and you -- Analyzing and recording business transactions -- Adjusting and closing entries -- Accounting for a merchandising business -- Inventory -- The challenges of accounting : standards, internal control, audits, fraud, and ethics -- Cash and receivables -- Long-term...

Genesis of accounting, auditing, and finance -- The development of accounting, auditing, and finance -- Professional associations and business schools -- The major accounting firms -- Umbrella organizations -- Commissions and reports -- Authoritative literature -- Technology, tools, and...

Setting the scene -- Nature and purpose of corporate financial statements -- Companies, shareholders and capital markets -- Early issues in financial reporting -- Financial reporting to c.1800 : the theory -- Financial reporting to c.1800 : the practice -- Nineteenth century issues -- Regulation...